Income statements, statements of owner's equity, and balance sheets are prepared and analyzed using basic financial ratios. Topics include identifying and recording accounting transactions in the general and special journals, posting to the general ledger and subsidiary ledgers, preparation of a trial balance, adjusted trial balance and post-closing trial balance, and preparation of adjusting, correcting, and closing entries. It covers the accounting cycle for service and merchandising businesses. This is an introductory course in small business accounting. Companies use this information to analyze their financial performance. It allows companies to examine their results regarding profits, losses, productivity, sales trends, and expenses. Advisory:BUS 105 with a grade of "C" or betterĪccounting is the systematic recording, reporting and analysis of the financial activity of a business.See SCC graduation requirements.Īccounting (ACCT) Courses ACCT 101 Fundamentals of College Accounting The Accounting Associate in Science (A.S.) degree may be obtained by completion of the required program, plus general education requirements, plus sufficient electives Introduction to Computer Information Science (3) Introduction to Electronic Spreadsheets (2) degree in this major may be different from the requirements needed for a Bachelor's degree.Įthics, Fraud, and Legal Issues for AccountantsĪ minimum of 10 units from the following:įederal and State Individual Taxation (4)Ĭomputer Spreadsheet Applications for Accounting (2) The courses that SCC requires for an A.S. Schools vary widely in terms of the required preparation. For those students interested in transferring to a four-year college or university to pursue a bachelor's degree in this major, it is critical that students meet with an SCC counselor to select and plan the courses to fulfill major requirements. Communication skills, teamwork, computer technology, and ethical behavior are also emphasized. Generally Accepted Accounting Principles (GAAP) and accounting procedures. Students develop a strong knowledge base of U.S. The program provides the foundation for individuals to prepare financial statements and record business transactions for all types of business and industry. The program also meets the needs of employed individuals seeking to learn applications of accounting theory as practiced in the field. The Accounting degree is designed for students planning to seek accounting positions in business, industry, or government upon completion of the required course of study.
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